Język Polski
English
Published
:
2017-12-30
Tax Policy of the Commune as an Example of Local Public Policy - Goals, Opportunities, Conditions
Ewelina Piekarska
Abstract
Public policy refers to ways in which public authorities deal with public issues. It is connected with the functioning of the state and local government. The author follows the approach proposed by B.G. Peters, who assumes that public policy includes ideas for solving public problems, public actions (realized through specific instruments) and results. The aim of this article is to analyze local public policy pursued by the local government in the field of tax policy. In the first part, characteristics of local public policy are described as objectives of the local government. The author's attention focuses on the basic stages of public policy, its instruments and its link to public problems. The second part is devoted to tax policy, its objectives and determinants. In the third part the author presents effects of the tax policy conducted by communes in the period 2007-2015.(original abstract)Keywords:
Public policy, Tax policy, District, Local taxesMost read articles by the same author(s)
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Piekarska, E. (2017). Tax Policy of the Commune as an Example of Local Public Policy - Goals, Opportunities, Conditions. Zeszyty Naukowe Wyższej Szkoły Bankowej W Poznaniu, 77(6). https://doi.org/04.19MB;MB19;2019;04.19MB1;04.19